United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K83538 - NY K83592 > NY K83550

Previous Ruling Next Ruling
NY K83550

March 29, 2004
CLA-2-18:RR:NC:SP:232 K83550


TARIFF NO.: 1806.90.9019

Ms. Kelly M. Barras
Frankfurt Candy & Chocolate Co.
2101 Washington Ave.
Philadelphia, PA 19146

RE: The tariff classification of Confectionery from China

Dear Ms. Barras:

In your letter dated February 25, 2004, on behalf of the Max Talent Corporation, LTD, you requested a tariff classification ruling.

You submitted descriptive literature and a product sample with your request. The merchandise in question is Item # 40416, “Barbie Princess & Pauper Mirror Tin with Chocolate Filled Marshmallows.” As the name implies, the total product is an 8-½ inch tall hinged metal box, decorated with embossed Barbie drawings and a Barbie hologram. It has a plastic carrying handle, and is secured with a snap closure. The box has individually wrapped pieces of confectionery within. You state that the HTS subheading for the box has already been determined, so. for the purposes of this ruling, we will deal with the box’s contents. The candy is also as described. It consists of small hemispheres of marshmallow that have soft chocolate centers.

The applicable subheading for the chocolate-filled marshmallow will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: OtherConfectionery: Other. The rate of duty will be 6 percent ad valorem.

The Food and Drug Administration may impose additional requirements on this product. You may contact the FDA at:

Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, Maryland 20857
Telephone: (301) 443-6553

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The sample you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs Import Specialist at the proposed port of entry.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at (646) 733-3031.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: